Ukraine to change the rules for payment of unified social tax for individual entrepreneurs and other self-employed persons

Starting from October 1, Ukraine will change the rules for paying the unified social tax (UST) for individual entrepreneurs and other self-employed persons. About this said State Tax Service.

Thus, starting from October 1, the number of conditions will be reduced when sole proprietors and other self-employed persons for whom the unified social tax has been paid in full by their employer will have the right not to pay the unified social tax for themselves.

There will be only two conditions for exemption from paying the unified social tax for themselves for sole proprietors and other self-employed persons:

• the employer (including a Diia City resident) has already paid the unified social contribution for them;
• the amount of the unified social contribution paid is not less than the minimum insurance premium.

Previously, one of the prerequisites was to have a main job, but now it is not required.

If the employer paid less than the minimum contribution, the individual entrepreneur or self-employed person must pay the difference:

• for sole proprietors on a single tax, it is mandatory;
• for other self-employed people – mandatory if they have income, and voluntary if they do not.

At the same time, the base for calculating the unified social tax cannot exceed the maximum, and the amount paid cannot be less than the minimum insurance premium.

These changes were adopted by Law No. 4536-IX of July 16, 2025.

• On July 12, it was reported that self-employed individuals who were mobilized or signed a contract for military service, are exempt from taxation and reporting for the duration of service.